1. Cream butter, add flour.
2. Stir in cream, orange extract, mix well, until dough holds together.
3. Roll dough out thinly on board dusted with powdered sugar.
4. Cut with 1 1/2 to 2-inch cookie cutter.
5. Bake at 400° for 8-9 minutes.
6. Cool completely on wire rack.
7. For filling: Combine all filling ingredients. Add more powdered sugar, or cream, as necessary to make spreadable filling.
8. Spread filling on cookies, top with another cookie.